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All Journal Wahana Akademika: Jurnal Studi Islam dan Sosial Wahana Akademika: Jurnal Studi Islam dan Sosial Journal of Social And Economics Research Jurnal Manajemen Bisnis Kewirausahaan Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Manajemen Riset Inovasi Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Sahmiyya: Jurnal Ekonomi dan Bisnis Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Ekonomi dan Akuntansi Journal of Management and Social Sciences Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Tabsyir: Jurnal Dakwah Dan Sosial Humaniora Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Al-Zayn: Jurnal Ilmu Sosial & Hukum Journal of Islamic Economics and Finance Jurnal Media Akademik (JMA) JURNAL ILMIAH PENELITIAN MAHASISWA Jurnal Hukum Islam JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Inovasi Ekonomi Syariah dan Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi Jurnal Bisnis, Ekonomi Syariah dan Pajak journal of social and economic research Jurnal Bisnis dan Pemasaran Digital Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Riset dan Inovasi Manajemen Jurnal Akuntan Publik
Gunawan Aji
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Social Sciences Other

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PENGARUH KEPATUHAN TERHADAP SOP KEUANGAN DAN PENGAWASAN AUDITOR INTERNAL TERHADAP EFEKTIVITAS PENGGUNAAN DANA PADA KB NU MAYANGAN Nur Lailatul Azhima; Aulia Fachreza Ulfa; Gunawan Aji
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 2 (2026): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/s5726e79

Abstract

This study aims to analyze the influence of compliance with financial Standard Operating Procedures (SOPs) and internal auditor supervision on the effectiveness of fund utilization at KB NU Mayangan. This research uses a qualitative descriptive approach to obtain in-depth understanding of how procedures and internal supervision operate within financial management practices. Data were collected through in-depth interviews, observation of financial administration activities, and documentation related to institutional financial records. The results show that consistent implementation of financial SOPs and optimal internal auditor supervision play an essential role in improving transparency, accountability, and effectiveness of fund utilization. The study also found that strong internal control mechanisms can minimize errors and potential misuse of funds, thus supporting the improvement of the quality of educational services at KB NU Mayangan.
AKUNTABILITAS DAN TRANSPARANSI LAPORAN KEUANGAN BAZNAS TERHADAP TINGKAT KEPERCAYAAN MUZAKKI DI KABUPATEN PEKALONGAN Rizky Uzwatun Khasanah; Astri Afifatul Khikmah; Gunawan Aji
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 2 (2026): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/s9ngg293

Abstract

This study employs a qualitative approach using a case study method. Data were collected through in-depth interviews, observations, and documentation, involving BAZNAS administrators and active muzakki in Pekalongan Regency. Data analysis was conducted using an interactive analysis model comprising data reduction, data display, and conclusion drawing, while data validity was ensured through source and method triangulation. The findings indicate that BAZNAS Pekalongan Regency has implemented accountability through the preparation of financial statements in accordance with PSAK 109 standards, the conduct of audits, and the submission of accountability reports to relevant stakeholders. Transparency is manifested through the publication of financial reports and zakat fund distribution activities across various media platforms. The implementation of accountability and transparency has a positive influence on muzakki’s perceptions and levels of trust. However, this study also reveals that muzakki’s understanding of the content of financial statements remains limited. Therefore, efforts are required to enhance the quality of information presentation and communication to ensure that financial information is more easily understood by the public.
Peran Teknologi Digital dalam Meningkatkan Pendidikan Akuntansi: Tinjauan Sistematik putri, Fadya shakira; Novianti Novianti; Gunawan Aji
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 12 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i12.7780

Abstract

This study aims to analyze the role of digital technology in enhancing accounting education using a systematic literature review approach. A total of ten relevant articles published over the past ten years were selected based on specific inclusion criteria and analyzed using the PICO framework (Population, Intervention, Comparison, Outcome). The findings indicate that the integration of digital tools such as e-learning platforms, simulation software, and digital games has positively contributed to improving students’ academic performance, motivation, practical competencies, and career readiness in the accounting field. Unlike previous studies that tended to focus on isolated cases or short-term impacts, this research provides a comprehensive synthesis across multiple contexts and highlights the interplay between technological readiness, curriculum design, and institutional support. The study concludes that successful digital transformation in accounting education requires collaborative efforts between lecturers, students, and institutions, alongside sustained infrastructure development and professional training. Future research is recommended to include empirical validation and cross-cultural perspectives to deepen insights into the long-term effectiveness of digital technology integration in higher education accounting programs.
Pengaruh Profibilitas dan Umur Perusahaan Terhadap Kinerja Laporan Keuangan Perusahaan Manufaktur di BEI Periode 2020-2024 Citra Cahyani; Gunawan Aji
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 1 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i1.3451

Abstract

Transparansi dan kepercayaan investor, terutama setelah pandemi COVID-19. Periode 2020-2024 menunjukkan fluktuasi signifikan dalam profitabilitas dan kualitas pelaporan perusahaan di Bursa Efek Indonesia (BEI). Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas dan umur perusahaan terhadap kinerja laporan keuangan perusahaan manufaktur yang terdaftar di BEI periode 2020-2024, baik secara parsial maupun simultan. Penelitian menggunakan pendekatan kuantitatif dengan metode purposive sampling. Data sekunder diperoleh dari laporan keuangan tahunan perusahaan manufaktur di BEI. Variabel independen meliputi profitabilitas (diukur dengan Return on Equity/ROE) dan umur perusahaan, sedangkan variabel dependen adalah kinerja laporan keuangan (diukur dengan Return on Assets/ROA). Analisis data menggunakan regresi linear berganda dengan SPSS versi 26, mencakup uji asumsi klasik, uji parsial (uji t), uji simultan (uji F), dan uji koefisien determinasi (R²). Profitabilitas (ROE) berpengaruh positif dan signifikan terhadap kinerja laporan keuangan. Hasil penelitian menunjukkan bahwa secara parsial profitabilitas berpengaruh positif dan signifikan terhadap kinerja laporan keuangan dengan nilai thitung sebesar 44.467,146 > ttabel 2,048 dan signifikansi 0,000 < 0,05. Umur perusahaan juga berpengaruh positif dan signifikan terhadap kinerja laporan keuangan dengan nilai thitung sebesar 66,958 > ttabel 2,048 dan signifikansi 0,000 < 0,05. Secara simultan, kedua variabel tersebut berpengaruh signifikan terhadap kinerja laporan keuangan dengan nilai Fhitung sebesar 100.460,679 > Ftabel 3,02 dan nilai signifikansi 0,000 < 0,05. Koefisien determinasi (R²) sebesar 0,998, menunjukkan bahwa 99,8% variasi perubahan kinerja laporan keuangan dijelaskan oleh profitabilitas dan umur perusahaan, sedangkan 0,2% sisanya dipengaruhi oleh faktor lain di luar model penelitian. Hasil ini mengindikasikan bahwa kombinasi antara kemampuan perusahaan menghasilkan laba dan pengalaman operasional yang panjang mampu meningkatkan kualitas serta kinerja pelaporan keuangan perusahaan manufaktur di BEI periode 2020–2024.
Analisis Pengelolaan SDM, Manajemen Keuangan, Teknologi Dan Inovasi Sebagai Strategi Keberlangsungan Hidup Home Industry Bakso Malang Gunawan Aji; Nova Karisma; Fitriyani Fitriyani; Serlinda Ane Yulaicha; Alfina Dita Damayanti
Jurnal Riset dan Inovasi Manajemen Vol. 1 No. 2 (2023): Mei: Jurnal Riset dan Inovasi Manajemen
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jrim-widyakarya.v1i2.197

Abstract

Home industry is a business unit on a small scale engaged in certain industrial fields. Even thought it is a small business unit, a development strategy is needed so that the business can run well and survive amidst the motivations of other businesses. The innovation needs to be supported by good financial management so that the innovations created by home industry owners can be realized. It is necessary to have human resources who are literate about today’s technology. This technology is not only used for marketing but also a means to seek various innovations business product.
Analisis Strategi Fungsional Sumber Daya Manusia dan Pemasaran Gunawan Aji; Saifullah, Eef; Nikita Norma Balistik; Amelia Nabila; Intan Nurul Hidayatul Afiyah
Jurnal Riset dan Inovasi Manajemen Vol. 1 No. 2 (2023): Mei: Jurnal Riset dan Inovasi Manajemen
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jrim-widyakarya.v1i2.301

Abstract

The purpose of this research is to define marketing, human resources, and functional strategies. Marketing managers will be guided by this marketing functional level plan as they decide who will sell what, to whom, where, how much, and how. On the other hand, the role and purpose of marketing is to help a business achieve its goals by placing goods and services profitably in the market. This research approach is qualitative, namely research that is natural and produces descriptive information. In this study, information was collected through a research literature study from journals, books, theses, or theses that provide theoretical discussion. The findings of this study indicate that functional strategy and human resource strategy have no effect on business performance, but financial strategy and marketing strategy do.
Pengaruh Struktur Modal, Likuiditas, Pertumbuhan Laba Dan Ukuran Perusahaan Terhadap Kualitas Laba Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI 2019-2021 Gunawan Aji; Nur Fidia; Vina Nur Azizah; Aisyah Amini
Jurnal Akuntan Publik Vol. 1 No. 1 (2023): Maret : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i1.208

Abstract

The purpose of this study was to determine the effect of capital structure, liquidity, profit growth, and company size on earnings quality in mining sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Earnings Quality Variables using Quality of Income. The sample method used was purposive sampling. From the population in the Mining Sector Companies during the 2019- 2021 period, 13 companies that met the sample criteria were taken. The analytical tool used is multiple linear regression analysis. Data processing in this study used the SPSS (Statistic Package for the Social Sciens) software program 25.00 for Windows. The results showed that capital structure, profit growth, and company size had no negative and insignificant effects on earnings quality. Liquidity has a positive and significant effect on earnings quality. The influence of Capital Structure, Liquidity, Profit Growth, and Company Size together has a positive and significant effect on earnings quality in mining sector companies listed on the IDX.
Co-Authors Abdillah Dwi Prasetyo Ahmad Dhia Iqbal Aisyah Aisyah Aisyah Amini Ajun Nurul Afa Al Hayu Lestari Alfina Dita Damayanti Allisa Qotrunnada Munawaroh Amalia Karimah Amelia Nabila Amilatul Khasanah Amirotul Mahfudhoh Ananda, Qori Angga Teguh Susilo Apriani, Neriza Arifa Ilmiyati Armaelis Arfani Arny Juliyanti Asih Kusuma Watie Asti Nur Wilda Ariza Astri Afifatul Khikmah As’illah Aulia Fachreza Ulfa Aulia Maudy Aurelya Sania Anataya Ayu Andini Baehaqi Burhanudin Burhanudin Citra Cahyani Citra Marsa Masithoh Zain Dian Alvianita Dina Aslamiya Anjalina Dina Azfia Karima Dinda Puspa Rosida Dini Indriyani, Dini Dini Mardiana Ditta Maulida Rahma Dwi Mutiara Eka Febrianti Elsa Tiara Erna Wahyusetianingsih Etika Alina Putri Evi Yuswijayanti Fadila Salsa Faradiva Faesal Faesal Falah, Zulfa Azni Fani Alviyanto Farah Berliana Fatkhul Minan Fifi Afista Fifi Aprilia Yulianti Fiinaa Maghfirotuzzahro Fitriyani Fitriyani Giating Khoiriamal Grecia Adis Vanessa Hana Hayati Hariana Reksa Zakiyya Hasna Alifa Rosyada Hasna Huwaidah Hawa Azzah Fauziah Hayu Naila Nadzifa Hermina Pristilia Hesti Wijayanti Hilda Dwiyanti Hilda Shafira Iklim Matunasia Aci Ina Safarina Dewi Indah Lafati Yanul Ulum Indah Setiowati Intan Ayu Anggraini Intan Nurul Hidayatul Afiyah Isna Amaliya Ivanka Khoirunnisa Kausar Faida Rakhman Khairun Nisa Kharismatul Ulfa Kholis Zahrotin Kirana Mahardhika R. Kurniawati, Eka Laely Safa'ah Laeni Khazimah Laila Kholisa Azzahra Lailatusyifa Habibah Lia Olivia Zahara Lilis Nurrohmah Liza Septiyani Lizianil Azizah Lulu Maulida Zahra Lutfi Ma’fu Azizah Ma'rifatun Nisa Marlinda Effendi Meisa Kurnia Nata Melly Yanaely Risqi Melvina Anggika Tama Metti Rahma Saniagi Mia Amelia Zahra Michelle Prajna Pramewari Miladia Nur Kamila Milatul Aini Mohammad Nur Zein Mufrodah Mufrodah Muhammad Aufal Azmi Muhammad Faqih Fahriza Muhammad Miftakhu Surur Muhammad Nabil Nabila Mufidah Zaen Nabila Oktavianti Nabilatul ‘Athifah Nada Muna Luqyana Nadia Fitriatul Khasanah Nadia Nadia Nafidah Nafidah Naila Abidah Naila Izati Naili Sa'idah Nailis Syafa Kamila Nailun Naja Nala Ilma Nafia Natalia Casha Nikita Norma Balistik Nisa Usifa Nova Karisma Novi Safitri Novianti Novianti Nur Fidia Nur Kholili Nur Lailatul Azhima Nur Lita Novianti Nur Rohmah Hidayati Nurris Kiyani Nurul Eka Setiani Nurul Fatihah Azmi NURUL KARIMAH Nurul kholisha Nuzul Al Rahmat Al Zaytun Pipit Fitriani Putri Indah Lestari putri, Fadya shakira Qonita Febriani Rakha Mita Artanti Ratnawati Ratnawati Regina Silfiana Reinita Anggraeni Rhetha, Syintia Amanda Riska Ayu Andini Riska Dwi Amalia Riski Nilam Sari Rizki Nurfita Wijaya Rizky Uzwatun Khasanah Rizqianti, Dina Robiatul Adawiyyah Rohayatul Akyani Rohmatun Nazilah Sabina Sukma Maulidya Saifullah, Eef Salamah, Rizqi Salsabila, Cintia Serlinda Ane Yulaicha Shafiyya Zahra Shofie Azizah Shofie Huwaidah Shyva Khofifatuz Zahro Sintiana Rizki SITI AISAH Siti Fatimah SITI FATIMAH Sri Ayu Sulistiawati Sri Mumaeni Agustina Sri Wulan Adiningsih Suciati Syifa Destya Salsabila Tegina Wardayani Titania Abilla Trisna Afriyani Ulfa Munawaroh Umi Fikriyah Umi Kholilah Ummu Najwa Vina Nur Azizah Vita Tri Indriani Wildan Dzikri Basilla Wulan Suryaningsih Yuliasari, Firda Zaidan Zulfa A Zakiyah Mubarok Zimq Marquiza